Perpetual Care And Maintenance Fund Sunset Memorial Gardens Aberdeen

Aberdeen, SD
Tax-exempt since July 1976
EIN: 46-6011164

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Type of Nonprofit

Designated as a 501(c)(13) Cemetery companies.

Donations to this organization are tax deductible.

Revenue

$63.9k (2025)

Expenses

$67.3k (2025)

Total Assets

$399k (2025)

Total Liabilities

$0 (2025)

Source: Form 990 tax filings from 2012 to 2025

Tax Filings by Year

Form 990 is an information return that most organizations claiming federal tax-exempt status must file yearly with the IRS. Nonprofit Explorer has IRS digitized Form 990 data for filings processed in 2012 and later. If this organization filed an amended return, it may not be reflected below. Duplicate download links may indicate a resubmission or amendment to this organization's original return. Form 990 data is from the IRS.

Fiscal Year Ending Jan.
2025

Revenue

$63,870

Expenses

$67,342

Net Income

-$3,472

Net Assets

$398,646

Notable Sources of Revenue		Percent of Total Revenue
Contributions	$0
Program Services	$31,683	49.6%
Investment Income	$11,097	17.4%
Bond Proceeds	$0
Royalties	$0
Rental Property Income	$0
Net Fundraising	$0
Sales of Assets	$21,090	33.0%
Net Inventory Sales	$0
Other Revenue	$0

Notable Expenses		Percent of Total Expenses
Executive Compensation	$0
Professional Fundraising Fees	$0
Other Salaries and Wages	$0

Assets/Debt
Total Assets	$398,646
Total Liabilities	$0
Net Assets	$398,646

Compensation

Key Employees and Officers	Compensation	Related	Other
Lisa Carlsen (Trustee)	$0	$32,153	$0
Michael Carlsen (Trustee)	$0	$29,153	$0
Rolf Johnson (Trustee)	$0	$17,653	$0
Valerie Johnson (Trustee)	$0	$17,193	$0

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990

Filed on Aug. 20, 2025

Primary tax return for a nonprofit’s activities, finances, and governance

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Fiscal Year Ending Jan.
2024

Revenue

$65,627

Expenses

$130,011

Net Income

-$64,384

Net Assets

$382,368

Notable Sources of Revenue		Percent of Total Revenue
Contributions	$0
Program Services	$38,103	58.1%
Investment Income	$12,334	18.8%
Bond Proceeds	$0
Royalties	$0
Rental Property Income	$0
Net Fundraising	$0
Sales of Assets	$15,190	23.1%
Net Inventory Sales	$0
Other Revenue	$0

Notable Expenses		Percent of Total Expenses
Executive Compensation	$0
Professional Fundraising Fees	$0
Other Salaries and Wages	$0

Assets/Debt
Total Assets	$382,368
Total Liabilities	$0
Net Assets	$382,368

Compensation

Key Employees and Officers	Compensation	Related	Other
Michael Carlsen (Trustee)	$0	$12,000	$0
Lisa Carlsen (Trustee)	$0	$15,000	$0
Rolf Johnson (Trustee)	$0	$500	$0
Valerie Johnson (Trustee)	$0	$500	$0

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990

Filed on Sept. 12, 2024

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Fiscal Year Ending Jan.
2023

Revenue

$56,309

Expenses

$78,520

Net Income

-$22,211

Net Assets

$443,872

Notable Sources of Revenue		Percent of Total Revenue
Contributions	$0
Program Services	$31,707	56.3%
Investment Income	$12,163	21.6%
Bond Proceeds	$0
Royalties	$0
Rental Property Income	$0
Net Fundraising	$0
Sales of Assets	$12,439	22.1%
Net Inventory Sales	$0
Other Revenue	$0

Notable Expenses		Percent of Total Expenses
Executive Compensation	$0
Professional Fundraising Fees	$0
Other Salaries and Wages	$0

Assets/Debt
Total Assets	$443,872
Total Liabilities	$0
Net Assets	$443,872

Compensation

Key Employees and Officers	Compensation	Related	Other
Michael Carlsen (Trustee)	$0	$12,000	$0
Lisa Carlsen (Trustee)	$0	$15,000	$0
Rolf Johnson (Trustee)	$0	$0	$0
Valerie Johnson (Trustee)	$0	$0	$0

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990

Filed on July 31, 2023

Primary tax return for a nonprofit’s activities, finances, and governance

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Fiscal Year Ending Jan.
2022

Revenue

$75,277

Expenses

$64,390

Net Income

$10,887

Net Assets

$523,764

Notable Sources of Revenue		Percent of Total Revenue
Contributions	$0
Program Services	$28,307	37.6%
Investment Income	$11,958	15.9%
Bond Proceeds	$0
Royalties	$0
Rental Property Income	$0
Net Fundraising	$0
Sales of Assets	$35,012	46.5%
Net Inventory Sales	$0
Other Revenue	$0

Notable Expenses		Percent of Total Expenses
Executive Compensation	$0
Professional Fundraising Fees	$0
Other Salaries and Wages	$0

Assets/Debt
Total Assets	$523,764
Total Liabilities	$0
Net Assets	$523,764

Compensation

Key Employees and Officers	Compensation	Related	Other
Michael Carlsen (Trustee)	$0	$7,000	$0
Lisa Carlsen (Trustee)	$0	$15,000	$0
Rolf Johnson (Trustee)	$0	$0	$0
Valerie Johnson (Trustee)	$0	$0	$0

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990

Filed on Dec. 12, 2022

Primary tax return for a nonprofit’s activities, finances, and governance

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Fiscal Year Ending Jan.
2021

Revenue

$56,799

Expenses

$56,614

Net Income

$185

Net Assets

$506,813

Notable Sources of Revenue		Percent of Total Revenue
Contributions	$0
Program Services	$14,544	25.6%
Investment Income	$12,833	22.6%
Bond Proceeds	$0
Royalties	$0
Rental Property Income	$0
Net Fundraising	$0
Sales of Assets	$29,422	51.8%
Net Inventory Sales	$0
Other Revenue	$0

Notable Expenses		Percent of Total Expenses
Executive Compensation	$0
Professional Fundraising Fees	$0
Other Salaries and Wages	$0

Assets/Debt
Total Assets	$506,813
Total Liabilities	$0
Net Assets	$506,813

Compensation

Key Employees and Officers	Compensation	Related	Other
Michael Carlsen (Trustee)	$0	$0	$0
Lisa Carlsen (Trustee)	$0	$15,000	$0
Rolf Johnson (Trustee)	$0	$0	$0
Valerie Johnson (Trustee)	$0	$0	$0

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990

Filed on Sept. 8, 2021

Primary tax return for a nonprofit’s activities, finances, and governance

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Fiscal Year Ending Jan.
2020

Revenue

$47,668

Expenses

$71,025

Net Income

-$23,357

Net Assets

$483,396

Notable Sources of Revenue		Percent of Total Revenue
Contributions	$0
Program Services	$16,287	34.2%
Investment Income	$14,644	30.7%
Bond Proceeds	$0
Royalties	$0
Rental Property Income	$0
Net Fundraising	$0
Sales of Assets	$16,737	35.1%
Net Inventory Sales	$0
Other Revenue	$0

Notable Expenses		Percent of Total Expenses
Executive Compensation	$0
Professional Fundraising Fees	$0
Other Salaries and Wages	$0

Assets/Debt
Total Assets	$483,396
Total Liabilities	$0
Net Assets	$483,396

Compensation

Key Employees and Officers	Compensation	Related	Other
Michael Carlsen (Trustee)	$0	$0	$0
Lisa Carlsen (Trustee)	$0	$15,000	$0
Rolf Johnson (Trustee)	$0	$0	$0
Valerie Johnson (Trustee)	$0	$0	$0

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990

Filed on Oct. 21, 2020

Primary tax return for a nonprofit’s activities, finances, and governance

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Fiscal Year Ending Jan.
2019

Revenue

$97,871

Expenses

$149,580

Net Income

-$51,709

Net Assets

$459,703

Notable Sources of Revenue		Percent of Total Revenue
Contributions	$0
Program Services	$32,492	33.2%
Investment Income	$17,141	17.5%
Bond Proceeds	$0
Royalties	$0
Rental Property Income	$0
Net Fundraising	$0
Sales of Assets	$48,238	49.3%
Net Inventory Sales	$0
Other Revenue	$0

Notable Expenses		Percent of Total Expenses
Executive Compensation	$0
Professional Fundraising Fees	$0
Other Salaries and Wages	$0

Assets/Debt
Total Assets	$459,703
Total Liabilities	$0
Net Assets	$459,703

Compensation

Key Employees and Officers	Compensation	Related	Other
Michael Carlsen (Trustee)	$0	$0	$0
Lisa Carlsen (Trustee)	$0	$0	$0
Rolf Johnson (Trustee)	$0	$0	$0
Valerie Johnson (Trustee)	$0	$0	$0

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990

Filed on July 2, 2019

Primary tax return for a nonprofit’s activities, finances, and governance

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Fiscal Year Ending Jan.
2018

Revenue

$82,313

Expenses

$141,224

Net Income

-$58,911

Net Assets

$594,225

Notable Sources of Revenue		Percent of Total Revenue
Contributions	$0
Program Services	$21,116	25.7%
Investment Income	$17,486	21.2%
Bond Proceeds	$0
Royalties	$0
Rental Property Income	$0
Net Fundraising	$0
Sales of Assets	$43,711	53.1%
Net Inventory Sales	$0
Other Revenue	$0

Notable Expenses		Percent of Total Expenses
Executive Compensation	$0
Professional Fundraising Fees	$0
Other Salaries and Wages	$0

Assets/Debt
Total Assets	$594,225
Total Liabilities	$0
Net Assets	$594,225

Compensation

Key Employees and Officers	Compensation	Related	Other
Michael Carlsen (Trustee)	$0	$0	$0
Lisa Carlsen (Trustee)	$0	$0	$0
Rolf Johnson (Trustee)	$0	$0	$0
Valerie Johnson (Trustee)	$0	$0	$0

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990

Filed on June 11, 2018

Primary tax return for a nonprofit’s activities, finances, and governance

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Fiscal Year Ending Jan.
2017

Revenue

$43,464

Expenses

$107,313

Net Income

-$63,849

Net Assets

$603,984

Notable Sources of Revenue		Percent of Total Revenue
Contributions	$0
Program Services	$7,964	18.3%
Investment Income	$19,118	44.0%
Bond Proceeds	$0
Royalties	$0
Rental Property Income	$0
Net Fundraising	$0
Sales of Assets	$16,382	37.7%
Net Inventory Sales	$0
Other Revenue	$0

Notable Expenses		Percent of Total Expenses
Executive Compensation	$0
Professional Fundraising Fees	$0
Other Salaries and Wages	$0

Assets/Debt
Total Assets	$603,984
Total Liabilities	$0
Net Assets	$603,984

Compensation

Key Employees and Officers	Compensation	Related	Other
Michael Carlsen (Trustee)	$0	$0	$0
Lisa Carlsen (Trustee)	$0	$0	$0
Rolf Johnson (Trustee)	$0	$0	$0
Valerie Johnson (Trustee)	$0	$0	$0

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990

Filed on April 25, 2017

Primary tax return for a nonprofit’s activities, finances, and governance

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Fiscal Year Ending Jan.
2016

Revenue

$63,313

Expenses

$132,141

Net Income

-$68,828

Net Assets

$616,109

Notable Sources of Revenue		Percent of Total Revenue
Contributions	$0
Program Services	$9,014	14.2%
Investment Income	$22,952	36.3%
Bond Proceeds	$0
Royalties	$0
Rental Property Income	$0
Net Fundraising	$0
Sales of Assets	$31,347	49.5%
Net Inventory Sales	$0
Other Revenue	$0

Notable Expenses		Percent of Total Expenses
Executive Compensation	$0
Professional Fundraising Fees	$0
Other Salaries and Wages	$0

Assets/Debt
Total Assets	$616,109
Total Liabilities	$0
Net Assets	$616,109

Compensation

Key Employees and Officers	Compensation	Related	Other
Michael Carlsen (Trustee)	$0	$0	$0
Lisa Carlsen (Trustee)	$0	$0	$0
Rolf Johnson (Trustee)	$0	$0	$0
Valerie Johnson (Trustee)	$0	$0	$0

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990

Filed on Aug. 9, 2016

Primary tax return for a nonprofit’s activities, finances, and governance

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Fiscal Year Ending Jan.
2015

Revenue

$69,545

Expenses

$209,564

Net Income

-$140,019

Net Assets

$739,057

Notable Sources of Revenue		Percent of Total Revenue
Contributions	$0
Program Services	$12,562	18.1%
Investment Income	$25,000	35.9%
Bond Proceeds	$0
Royalties	$0
Rental Property Income	$0
Net Fundraising	$0
Sales of Assets	$31,983	46.0%
Net Inventory Sales	$0
Other Revenue	$0

Notable Expenses		Percent of Total Expenses
Executive Compensation	$0
Professional Fundraising Fees	$0
Other Salaries and Wages	$0

Assets/Debt
Total Assets	$739,057
Total Liabilities	$0
Net Assets	$739,057

Compensation

Key Employees and Officers	Compensation	Related	Other
Michael Carlsen (Trustee)	$0	$0	$0
Lisa Carlsen (Trustee)	$0	$0	$0
Rolf Johnson (Trustee)	$0	$0	$0
Valerie Johnson (Trustee)	$0	$0	$0

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990

Filed on Dec. 14, 2015

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Fiscal Year Ending Jan.
2014

Revenue

$91,179

Expenses

$115,891

Net Income

-$24,712

Net Assets

$858,165

Notable Sources of Revenue		Percent of Total Revenue
Contributions	$0
Program Services	$23,174	25.4%
Investment Income	$17,158	18.8%
Bond Proceeds	$0
Royalties	$0
Rental Property Income	$0
Net Fundraising	$0
Sales of Assets	$50,847	55.8%
Net Inventory Sales	$0
Other Revenue	$0

Notable Expenses		Percent of Total Expenses
Executive Compensation	$0
Professional Fundraising Fees	$0
Other Salaries and Wages	$0

Assets/Debt
Total Assets	$858,165
Total Liabilities	$0
Net Assets	$858,165

Compensation

Key Employees and Officers	Compensation	Related	Other
Michael Carlsen (Trustee)	$0	$0	$0
Lisa Carlsen (Trustee)	$0	$0	$0
Rolf Johnson (Trustee)	$0	$0	$0
Valerie Johnson (Trustee)	$0	$0	$0

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990

Filed on Dec. 12, 2014

Primary tax return for a nonprofit’s activities, finances, and governance

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Fiscal Year Ending Jan.
2013

Revenue

$44,372

Expenses

$204,120

Net Income

-$159,748

Net Assets

$873,499

Notable Sources of Revenue		Percent of Total Revenue
Contributions	$0
Program Services	$7,647	17.2%
Investment Income	$24,200	54.5%
Bond Proceeds	$0
Royalties	$0
Rental Property Income	$0
Net Fundraising	$0
Sales of Assets	$12,525	28.2%
Net Inventory Sales	$0
Other Revenue	$0

Notable Expenses		Percent of Total Expenses
Executive Compensation	$0
Professional Fundraising Fees	$0
Other Salaries and Wages	$0

Assets/Debt
Total Assets	$873,499
Total Liabilities	$0
Net Assets	$873,499

990

Filed on Jan. 8, 2014

Primary tax return for a nonprofit’s activities, finances, and governance

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Fiscal Year Ending Jan.
2012

Revenue

$45,533

Expenses

$193,368

Net Income

-$147,835

Net Assets

$979,224

Notable Sources of Revenue		Percent of Total Revenue
Contributions	$0
Program Services	$11,728	25.8%
Investment Income	$28,108	61.7%
Bond Proceeds	$0
Royalties	$0
Rental Property Income	$0
Net Fundraising	$0
Sales of Assets	$5,697	12.5%
Net Inventory Sales	$0
Other Revenue	$0

Notable Expenses		Percent of Total Expenses
Executive Compensation	$0
Professional Fundraising Fees	$0
Other Salaries and Wages	$0

Assets/Debt
Total Assets	$979,224
Total Liabilities	$0
Net Assets	$979,224

Nonprofit Explorer includes summary data for nonprofit tax returns and full Form 990 documents, in both PDF and digital formats.

The summary data contains information processed by the IRS during the 2012-2019 calendar years; this generally consists of filings for the 2011-2018 fiscal years, but may include older records. This data release includes only a subset of what can be found in the full Form 990s.

In addition to the raw summary data, we link to PDFs and digital copies of full Form 990 documents wherever possible. This consists of separate releases by the IRS of Form 990 documents processed by the agency, which we update regularly.

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Every organization that has been recognized as tax exempt by the IRS has to file Form 990 every year, unless they make less than $200,000 in revenue and have less than $500,000 in assets, in which case they have to file form 990-EZ. Organizations making less than $50,000 don’t have to file either form but do have to let the IRS they’re still in business via a Form 990N "e-Postcard."

Nonprofit Explorer has organizations claiming tax exemption in each of the 27 subsections of the 501(c) section of the tax code, and which have filed a Form 990, Form 990EZ or Form 990PF. Taxable trusts and private foundations that are required to file a form 990PF are also included. Small organizations filing a Form 990N "e-Postcard" are not included in this data.

Types of Nonprofits

There are 27 nonprofit designations based on the numbered subsections of section 501(c) of the tax code. See the list »

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Raw filing data. Includes EINs and summary financials as structured data.
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Updated December 22, 2025

Perpetual Care And Maintenance Fund Sunset Memorial Gardens Aberdeen

Organization summary

Type of Nonprofit

Summary charts: organization finances over time

Revenue $63.9k (2025)

Expenses $67.3k (2025)

Total Assets $399k (2025)

Total Liabilities $0 (2025)

Tax Filings by Year

Fiscal Year Ending Jan. 2025

Extracted Financial Data

Extracted Financial Data from Form 990

Compensation

Document Links

990

Fiscal Year Ending Jan. 2024

Extracted Financial Data

Extracted Financial Data from Form 990

Compensation

Document Links

990

Fiscal Year Ending Jan. 2023

Extracted Financial Data

Extracted Financial Data from Form 990

Compensation

Document Links

990

Fiscal Year Ending Jan. 2022

Extracted Financial Data

Extracted Financial Data from Form 990

Compensation

Document Links

990

Fiscal Year Ending Jan. 2021

Extracted Financial Data

Extracted Financial Data from Form 990

Compensation

Document Links

990

Fiscal Year Ending Jan. 2020

Extracted Financial Data

Extracted Financial Data from Form 990

Compensation

Document Links

990

Fiscal Year Ending Jan. 2019

Extracted Financial Data

Extracted Financial Data from Form 990

Compensation

Document Links

990

Fiscal Year Ending Jan. 2018

Extracted Financial Data

Extracted Financial Data from Form 990

Compensation

Document Links

990

Fiscal Year Ending Jan. 2017

Extracted Financial Data

Extracted Financial Data from Form 990

Compensation

Document Links

990

Fiscal Year Ending Jan. 2016

Extracted Financial Data

Extracted Financial Data from Form 990

Compensation

Document Links

990

Fiscal Year Ending Jan. 2015

Extracted Financial Data

Extracted Financial Data from Form 990

Compensation

Document Links

990

Fiscal Year Ending Jan. 2014

Extracted Financial Data

Extracted Financial Data from Form 990

Compensation

Document Links

Revenue

$63.9k (2025)

Expenses

$67.3k (2025)

Total Assets

$399k (2025)

Total Liabilities

$0 (2025)

Fiscal Year Ending Jan.
2025

Fiscal Year Ending Jan.
2024

Fiscal Year Ending Jan.
2023

Fiscal Year Ending Jan.
2022

Fiscal Year Ending Jan.
2021

Fiscal Year Ending Jan.
2020

Fiscal Year Ending Jan.
2019

Fiscal Year Ending Jan.
2018

Fiscal Year Ending Jan.
2017

Fiscal Year Ending Jan.
2016

Fiscal Year Ending Jan.
2015

Fiscal Year Ending Jan.
2014

Fiscal Year Ending Jan.
2013

Fiscal Year Ending Jan.
2012

Fiscal Year Ending Jan.
2011

Fiscal Year Ending Jan.
2010

Fiscal Year Ending Jan.
2009

Fiscal Year Ending Jan.
2008

Fiscal Year Ending Jan.
2007

Fiscal Year Ending Jan.
2006

Fiscal Year Ending Jan.
2005